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Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part I), R. Michael Sanchez, Douglas M. Cain, James Wood Nov 2025

Pension Reform Act Of 1974: Fiduciary Responsibility And Prohibited Transactions (Part I), R. Michael Sanchez, Douglas M. Cain, James Wood

Tax Adviser

No abstract provided.


Tax Clinic, Barry Schwartz Nov 2025

Tax Clinic, Barry Schwartz

Tax Adviser

No abstract provided.


Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro Nov 2025

Regulating The Expanding Scope Of Tax Practice: Tax Return Preparers, Leslie S. Shapiro

Tax Adviser

No abstract provided.


Military Academic-Scientific Production In Times Of Generative Ai: Ethical Boundaries And Challenges For Strategic Stability, Arlindo J. Barros Junior, Rômulo F. Santos, Weslei J. Batista Nov 2025

Military Academic-Scientific Production In Times Of Generative Ai: Ethical Boundaries And Challenges For Strategic Stability, Arlindo J. Barros Junior, Rômulo F. Santos, Weslei J. Batista

Journal of Peace, Conflict, and Security Studies

The adoption of emerging and disruptive technologies, which includes Artificial Intelligence (AI), has driven profound transformations across various sectors and in human behavior in recent years, permeating nearly all fields of knowledge. In this context, the use of AI as a tool to support academic-scientific production cannot be considered an exception. Additionally, there is a growing need for AI literacy for its users, for regulation and for the establishment of criteria to ensure these technologies are employed ethically and responsibly. In light of this global trend, the Brazilian Army has been seeking ways to regulate, manage, and optimize the use …


Simulation-Based Learning In Security Studies: A Rubric-Guided Approach To Nato–Russia Dynamics On The Korean Peninsula, Travis Morris, Yangmo Ku, Maggie Mitchell Nov 2025

Simulation-Based Learning In Security Studies: A Rubric-Guided Approach To Nato–Russia Dynamics On The Korean Peninsula, Travis Morris, Yangmo Ku, Maggie Mitchell

Journal of Peace, Conflict, and Security Studies

This article examines the implementation and efficacy of a team-taught simulation-based learning series designed to deepen students’ understanding of NATO–Russia interactions on the Korean Peninsula. Drawing on the principles of Bloom’s Taxonomy and guided by a comprehensive rubric, this framework provides a structured, progressive approach to developing learners’ analytical, evaluative, and creative competencies. Through six sequential simulations using the SEERIST platform—culminating in strategic policy recommendations—students enhance their ability to recall foundational knowledge, apply complex concepts, analyze multifaceted scenarios, evaluate diverse outcomes, and propose innovative solutions. The article discusses theoretical underpinnings, the design and implementation of the simulation series, the associated …


‘Reflective Learning’ – Teaching The South African Military Academy Way, Jean Pierre Scherman Dr Nov 2025

‘Reflective Learning’ – Teaching The South African Military Academy Way, Jean Pierre Scherman Dr

Journal of Peace, Conflict, and Security Studies

Professional military education for young officers within the South African National Defence Force (SANDF) has since 1950 been vested within the South African Military Academy (SAMA), Faculty of Military Science, Stellenbosch University. As an all services academy, the SAMA houses student from all four arms of service that constitute the SANDF, namely the South African Army, Navy, Air Force and Medical Health Services. With such a vastly different student body, the five schools within the SAMA correspondingly cover an extremely varied field of study ranging from military law and military management to military psychology all the way to more traditional …


Modernizing Military Education In Kosovo: From Theory To Practice Through Innovation And Technology, Linda Ziberi, Dardan Syla Nov 2025

Modernizing Military Education In Kosovo: From Theory To Practice Through Innovation And Technology, Linda Ziberi, Dardan Syla

Journal of Peace, Conflict, and Security Studies

This paper examines the need for Kosovo's Military Academy (KMA) to modernize its education system, particularly its necessity to transition from a theory-based methodology to more modern and innovative teaching and training approaches that incorporate advanced technology. Despite ongoing institutional development, the Kosovo Military Academy continues to rely on traditional teaching methods, which limits its capacity to prepare cadets for the demands of modern military operations. Barriers such as limited funding, outdated infrastructure, and resistance to pedagogical change further complicate efforts to modernize.

To address these challenges, the paper advocates for the adoption of modern, learner-centered strategies, including Simulation and …


What Is The Point Of Reading War Literature In The Military Academy: Reflection Of Contemporary Warfare Through The Siege Motif In Serhiy Zhadan’S How Fire Descends: New And Selected Poems, Dong-Ha Seo Nov 2025

What Is The Point Of Reading War Literature In The Military Academy: Reflection Of Contemporary Warfare Through The Siege Motif In Serhiy Zhadan’S How Fire Descends: New And Selected Poems, Dong-Ha Seo

Journal of Peace, Conflict, and Security Studies

This study argues that war poetry, when critically read in military education, enables cadets to engage with the ethical, psychological, and human dimensions of war. Rather than serving as propaganda or glorification of battle, war poetry voices the unspoken suffering of soldiers and civilians and preserves the memory of trauma. Drawing on Nil Santiáñez’s recent work on the symbiosis between war and language, this article situates war writing as a space where questions of knowledge, ethics, and survival are inevitably confronted. In particular, the works of Serhiy Zhadan and Cho Ji-hoon demonstrate how poetry transforms urban conflict into a record …


The Greatest Victory: Teaching Strategy And Peace Through Negotiation, W. Chad Austin Nov 2025

The Greatest Victory: Teaching Strategy And Peace Through Negotiation, W. Chad Austin

Journal of Peace, Conflict, and Security Studies

This article examines how structured negotiation instruction, centered on the Circle of Value framework, enhances the critical and strategic thinking skills of cadets at the United States Air Force Academy (USAFA). Drawing on experiential learning, role-play simulations, and case studies—such as U.S.-China tensions over Taiwan—the article demonstrates how cadets apply integrative negotiation techniques to real-world geopolitical scenarios. The Circle of Value framework emphasizes interest-based negotiation, objective criteria, creative option generation, and the development of mutually beneficial outcomes. Through written analysis, live negotiation exercises, and reflective feedback, cadets build key competencies in communication, decision-making under pressure, and conflict resolution. The paper …


Language Alignment And Career Outcomes In International Military Education: A Study Of United States Military Academy Graduates, Erin Lemons Nov 2025

Language Alignment And Career Outcomes In International Military Education: A Study Of United States Military Academy Graduates, Erin Lemons

Journal of Peace, Conflict, and Security Studies

Host country/sending country language alignment is an understudied topic within the field of international military education. While individual-level language barriers are recognized, this study asks how national-level language proficiency levels can influence international military graduates’ retention. International cadets from countries with lower proficiency in the host nation’s language may be selected primarily for their language skills rather than their military potential. Moreover, the acquisition of the host nation’s language and culture during international cadets’ studies may increase the attractiveness of private-sector opportunities upon their return home. At the same time, countries with lower proficiency levels in the host language may …


Distributed Computing System Variations And Extensions, Christopher Doherty Nov 2025

Distributed Computing System Variations And Extensions, Christopher Doherty

Defensive Publications Series

This document describes variations and extensions of distributed computing systems that combine offline-first data synchronization, hierarchical artificial intelligence processing, multi-agent coordination, and predictive analytics. The disclosed variations represent obvious extensions to the core inventions and are published to establish prior art to prevent future patenting by third parties.


Randomized Subscriber Concealed Identifier, Joachim W. Walewski, Steffen Fries Nov 2025

Randomized Subscriber Concealed Identifier, Joachim W. Walewski, Steffen Fries

Defensive Publications Series

This technical disclosure discusses the issue of static Subscriber Concealed Identifiers in 5G networks, which can lead to tracking of User Equipment during initial registrations. The proposed solution involves generating randomized SUCIs for each UE registration. By introducing a new structure for the SUCI, including random number generation, the tracking of User Equipment is made more challenging. This innovation aims to improve privacy for User Equipment in scenarios involving high-profile individuals and law enforcement etc.


Design-Aware Test-Point Insertion For Efficient Automatic Test Pattern Generation, Veerabhadra Rao Vasa, Rajesh Gottumukkala Nov 2025

Design-Aware Test-Point Insertion For Efficient Automatic Test Pattern Generation, Veerabhadra Rao Vasa, Rajesh Gottumukkala

Defensive Publications Series

This disclosure describes techniques of design-aware test-point (DATP) insertion for the automatic test pattern generation (ATPG) testing of digital circuits characterized by relatively large, protocol-based register arrays with multiple, non-overlapping address spaces that use a single output data bus. The problem of common address space across register banks in such circuits is solved by introducing test points that effectively parallelize address-space access. Test points are introduced to enable local generation of byte-select, read, write, and bank-select signals, and to observe and control decoding logic. The presence of these test points enables the ATPG tool to produce a compact test-vector set …


Y. M. C. A. Building In D'Lo, Mississippi Nov 2025

Y. M. C. A. Building In D'Lo, Mississippi

Mississippi Capitol Region

A color illustration of the one story Y. M. C. A. building in D'Lo, Mississippi is depicted in this postcard. The building is brick with white molding on the porch and white dentil molding along the roofline. A chimney is in the center of the hip style roof. The title of the card is written in black along the bottom of the image.


Main Hotel Building, Coopers Well, Raymond, Mississippi, November 1901 Nov 2025

Main Hotel Building, Coopers Well, Raymond, Mississippi, November 1901

Mississippi Capitol Region

A black and white photograph of the main hotel building at Coopers Well in Raymond, Mississippi is pictured on this postcard. The view of the two story building largley obscured by tall, leafy trees.. The title of the card is printed along the bottom edge of the card and the date of the photo is written on the back.


Street Scene, Canton, Mississippi Nov 2025

Street Scene, Canton, Mississippi

Mississippi Capitol Region

A black and white photograph of a street in Canton, Mississippi is pictured on this postcard. Buildings with utility poles spaced along front are on either side of the street and horse-drawn carriages or waggons are depicted on the street. The title of the card, as well as the photographer's name, is printed along the bottom of the card. And inscription addressed to Mrs. M. C. Scott in Texas is written on the back of the card.


Josh Hailey "I Love Mississippi: Jackson Retrospective", Jackson, Mississippi Nov 2025

Josh Hailey "I Love Mississippi: Jackson Retrospective", Jackson, Mississippi

Mississippi Capitol Region

A color illustration of a man and woman swing from vines with a city street below advertises the Josh Hailey "I Love Mississippi: Jackson Retrospective" exhibit in Jackson, Mississippi on this postcard. The back of the card provides details of the exhibit.


Street Scene In Hazelhurst, Mississippi Nov 2025

Street Scene In Hazelhurst, Mississippi

Mississippi Capitol Region

A color photograph of a street in Hazelhurst, Mississippi is pictured on this postcard. The Center of Copiah: Hazelhurst building is on left side of the street and the Ford Mercury and Standard Oil buildings are visible on the right with cards parked at the sidewalks on their side of the street. A brief paragraph about Hazelhurst is printed on the upper left corner on the back of the card.


Extension Street Homes, Hazelhurst, Mississippi Nov 2025

Extension Street Homes, Hazelhurst, Mississippi

Mississippi Capitol Region

A sepia toned image of two houses and lawns on Extension Street in Hazelhurst, Mississippi is pictured on this postcard. Trees are on the lawn of the large, two story homes and stone retaining walls run along the lawan a the sidewalk. Shrubs line the driveways. The title of the card is printed along the bottom edge of the card. An inscription addressed to Gloria and Herry Russell is written on the back of the card.


Copiah County Courthouse, Hazelhurst, Mississippi Nov 2025

Copiah County Courthouse, Hazelhurst, Mississippi

Mississippi Capitol Region

A color illustration of the Copiah County courthouse in Hazelhurst, Mississippi is pictured on this postcard. The courthouse, a two story building with a portico and two, round columns on the left and a row of four columns across the front, and a wide cupola is situated on a lush, green lawn with shrubs, bushes and trees framing it. The title of the postcard is printed along the upper edge of the image.


Churches In Hazelhurst, Mississippi Nov 2025

Churches In Hazelhurst, Mississippi

Mississippi Capitol Region

Color illustrations of both the Baptist Church and and the Methodist Church in Hazelhurst, Mississippi are depicted on this postcard. The Baptist church, a two story building with six round columns across the front entrance and a tall, leafy tree at the right corner is pictured in the upper left of the card hile the Gothic revival style Methodist church is in the lower left of the card. Hazelhurst is printed in the upper right yellow space and Mississippi is printed in the lower left yellow space.


Cabbage And Boys Farming Their Way Through High School, Piney Woods School, Piney Woods, Mississippi Nov 2025

Cabbage And Boys Farming Their Way Through High School, Piney Woods School, Piney Woods, Mississippi

Mississippi Capitol Region

Four sepia toned images of various areas of the Piney Woods High School farming program are featured on this fundraising postcard. Clock wise from left, students working in the cabbage patch, a tractor with one student seated on it and another student standing in front of it, the dairy Ayrshires and Jersey cows lined up in milking stalls, the canning department instructor and a student standing among the tall tomato plants. The back of the card details ways to help fund Piney Woods School, the mailing address and the founder and principal's name.


Business Section, Mendenhall, Mississippi Nov 2025

Business Section, Mendenhall, Mississippi

Mississippi Capitol Region

A black and white photograph of a street in Mendenhall, Mississippi shows storefronts and commercial buildings on either side of the street with cars parked at the sidewalks. Utility poles line the sidewalksand people are pictured walking or sitting in front of the stores. The Simpson County courthouse can be seen a tthe very end of the street with a tall dome in the center and two smaller domes on either side of it. The title of the photograph is printed in a white text box in the lower right corner of the image.


Alamo Plaza Hotel Courts, Jackson, Mississippi Nov 2025

Alamo Plaza Hotel Courts, Jackson, Mississippi

Mississippi Capitol Region

A color image of the Alamo Plaza Hotel Courts is freatured on this postcard. The Hotel is depicted as a white, Spanish style building with green and white awnings over the windows and green spaces between the driveways. The yellow section of the card beneath the image advertises the hotels amenities and various locations, including one in Jackson, Mississippi.


Baptist Church, Hazelhurst, Mississippi Nov 2025

Baptist Church, Hazelhurst, Mississippi

Mississippi Capitol Region

A black and white image of the Baptist church in Hazelhurst, Mississippi is depicted on this postcard. The church is depicted as a one story building with a steep, vaulted roof, arched, stained glass windows, and a bell tower with a tall steeple. Trees line the sidewalk at the church, partially obstructing the view of the building. cars are depicted as parked at the sidewalk at the church and across the street from it. The title of the card is printed along the bottom edge of the card. An inscription addressed to Gloria and Henry Russell in Lexington, Mississippi is …


Souvenir Plate Of Jackson, Mississippi, Carl J. V. Nov 2025

Souvenir Plate Of Jackson, Mississippi, Carl J. V.

Mississippi Capitol Region

This souvenir plate, designed by Dr. Carl Raymond von Seutter, bears green toned etchings of seven landmarks located in Jackson, Mississippi. Images of the Governors' Mansion, the Seutter Building, the Old Capital, a buildings at Millsaps College, a Confederate monument, and the Jackson, Mississippi post office line the outter edges of the plate while an etching of the New Capitol building is featured in the center. The back of the plate identifies the plate has having been made by the Rowland and Marsellus, Co. in Staffordshire, England and designed and imported by Carl J. V. Seutter, Wholesale and Retail Jeweler, …


New Evidence Of Mid-Pleistocene Glaciations In The French Jura Mountains Using Debris Flow Deposits And U/Th Dating Of Speleothems (Verneau Karst Network), Margot Vivier, Stéphane Jaillet, Eglantine Husson, Edwige Pons Branchu, Jean-Baptiste Charlier Nov 2025

New Evidence Of Mid-Pleistocene Glaciations In The French Jura Mountains Using Debris Flow Deposits And U/Th Dating Of Speleothems (Verneau Karst Network), Margot Vivier, Stéphane Jaillet, Eglantine Husson, Edwige Pons Branchu, Jean-Baptiste Charlier

International Journal of Speleology

We redefine the extent of former glaciers in the northern Jura Mountains through the study of endokarst deposits. Sedimentary deposits (pebbly debris flows, laminated clays, and allochthonous limestone blocks) and chemical deposits (speleothems) were identified and studied using three complementary approaches: (i) detailed geomorphological mapping, (ii) petrographic analysis, and (iii) U/Th-dating. In addition, a surface geomorphological analysis made it possible to calculate the minimum erosion time required for the formation of the sinkhole linked to the underground study site. The study site is the Dolois Chamber, an underground site upstream of the Verneau karst network (Doubs Department, France). The combined …


In Extremis: An International Perspective On Military Leadership Training In Extreme Situations, Sarah Von Felten Nov 2025

In Extremis: An International Perspective On Military Leadership Training In Extreme Situations, Sarah Von Felten

Journal of Peace, Conflict, and Security Studies

This comparative study explores how military leadership is developed and executed in extreme situations across diverse national contexts, including Switzerland, South Africa, India, Israel, and Canada. Each country adapts its leadership training and doctrine based on historical experiences, operational demands, and institutional culture. While some militaries, like Canada, emphasize values-based leadership aligned with democratic principles, others, such as India, prioritize cultural ethos and leading by example. Conscription-based systems like Israel’s and Switzerland`s rely heavily on early, experiential leadership, while professional forces like South Africa focus on psychological resilience and adaptability. Training approaches range from academic and doctrinal frameworks to immersive, …


Editor's Note, Leandrit Mehmeti Nov 2025

Editor's Note, Leandrit Mehmeti

Journal of Peace, Conflict, and Security Studies

This special issue of the Journal of Peace, Conflict and Security Studies (JPCSS) originates from the International Symposium of Military Academies (ISOMA) 2025, held in Prishtina, Kosovo, on November 11–13, 2025 and hosted by the Kosovo Defense Academy (KDA). The symposium convened scholars, military educators, policymakers, and practitioners from across the world to examine how military education can effectively adapt to the emerging demands and complexities of the twenty-first century. The overarching theme,“Adapting Military Education for 21st Century Challenges: Innovations in Teaching and Learning for Global Security”, encapsulates the necessity for transformation, interdisciplinary dialogue, and technological integration within modern defense …


Reviews: The Gull Guide: North America (Ayyash, A); Flight Of The Godwit: Tracking Epic Shorebird Migrations (Beehler, Bm); Blue-Footed Boobies: Sibling Conflict And Sexual Infidelity On A Tropical Island (Drummond, H); We Loved It All: A Memory Of Life (Millet, L), Marine Ornithology Nov 2025

Reviews: The Gull Guide: North America (Ayyash, A); Flight Of The Godwit: Tracking Epic Shorebird Migrations (Beehler, Bm); Blue-Footed Boobies: Sibling Conflict And Sexual Infidelity On A Tropical Island (Drummond, H); We Loved It All: A Memory Of Life (Millet, L), Marine Ornithology

Marine Ornithology

No abstract provided.